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The Tax and Civil Partnership Regulations 2005

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Inheritance Tax Act 1984

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4.—(1) Section 11 (dispositions for maintenance of family) is amended as follows.

(2) In subsection (1), after “marriage” insert “or civil partnership”.

(3) In subsection (6) —

(a)in the definition of “dependent relative” —

(i)in paragraph (a), after “spouse” insert “or civil partner”, and

(ii)for paragraph (b) substitute —

(b)his mother or father or his spouse’s or civil partner’s mother or father;, and

(b)at the appropriate place insert —

“civil partnership”, in relation to a disposition made on the occasion of the dissolution or annulment of a civil partnership, and in relation to a disposition varying a disposition so made, includes a former civil partnership;.

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